The situation
A worker’s working pattern across two countries
A payroll provider runs payroll for a Czech employer. One technician lives in Bratislava and now works three days a week in Brno and two at client sites in Slovakia. The employer asks where social contributions should be paid.
The rule is in the EU coordination regulations, and it turns on numbers: how much of the work happens in the country of residence. The note has to explain the test, the result and what to file.
What the research has to settle
The rules behind the answer
- One legislation at a time
- Under the EU coordination rules, a person is subject to the social-security legislation of one member state only, even when working in several.
- The substantial-activity test
- A person who normally works in two or more member states is subject to the legislation of the state of residence if a substantial part of the activity, 25% or more of working time or remuneration, is pursued there.
- Otherwise, the employer’s state
- If the substantial part is not pursued in the state of residence, the legislation of the state where the employer has its registered office or place of business applies.
- Tax is a separate question
- Where the income is taxed follows the tax treaty and national law, not the social-security rules. The note should keep the two apart.
How it runs in azta
From the question to the document
The question, as you would type it
Employee lives in Slovakia, employed by a Czech company. Works 3 days a week in the Czech Republic and 2 days in Slovakia. Which country’s social-security legislation applies under Regulation 883/2004, and how is the A1 obtained?
You start with
A worker’s working pattern across two countries
- 01
Describe the working pattern
Give residence, employer, days per country and how pay is split. azta searches the EU coordination regulations and the national rules.
Cited research· Free - 02
Read the provisions
Each step of the test is cited. Open the provision to read it in the original language.
Atlas statute reader - 03
Draft the payroll note
Ask for a note with the test applied, the result and the A1 steps. Edit it in Canvas.
Canvas · Ask azta· Pro - 04
Reuse it for the next worker
On Enterprise, save the note as a template so the next multi-state case starts from the same structure.
Firm templates· Enterprise You send
A note for payroll on the applicable legislation and the A1 application
What you get
A note for payroll on the applicable legislation and the A1 application
Payroll note · draft
Applicable social-security legislation: technician, Bratislava
The employee normally works in two member states: the Czech Republic and Slovakia, the state of residence. About 40% of working time is spent in Slovakia.
Because 25% or more of the working time is pursued in the state of residence, Slovak legislation applies. Contributions are due in Slovakia, and the Czech employer must meet the obligations of an employer under Slovak law.
Next steps. Apply to the Slovak competent institution, as the institution of the state of residence, for a determination and the A1 certificate. Review the pattern if the split of working time changes.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
24 minutes a month
At €70 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 36
- Capacity at your rate
- €2,520
- More applicable-legislation notes a quarter
- 3
- Return on Pro
- 7.8×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoWhat stays with you
- Confirming the working pattern with the employer and the employee.
- Registering the employer in the competent country.
- Agreeing the treatment with the employer before the next payroll run.
Frequently asked questions
- Does azta calculate the contributions?
- No. It establishes which legislation applies and why, and drafts the note. The payroll calculation stays in your payroll system.
- Does it cover posting as well as multi-state work?
- Yes. Describe the assignment and azta researches whether the posting rules or the multi-state rules apply.
- Can I ask about the tax side too?
- Yes. Ask separately about where the salary is taxed. azta cites the tax treaty and the national rules.
